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SSVS 1: dealing with the impact of the new business
valuation standards.
After nearly five years of arduous work, the AICPA has issued its much anticipated business valuation standard--Statement ... (PERIODICAL ARTICLE)
stock redemptions: AN IMPROVED TOOL
HEADNOTE The Bank & Finance Group at Fredrikson & Byron represents a wide spectrum of clients in the ... (PERIODICAL ARTICLE)
IRS issues final regs. on marital-related stock
redemptions.
The IRS issued Kegs. Sec. 1.1041-2, which applies the Sec. 1041 provisions only to marital-related stock redemptions. It ... (PERIODICAL ARTICLE)
Stock Redemptions vs. Dividends
If you have not heard, the Jobs and Growth Tax Relief Reconciliation Act (JGTRRA) of 2003 is in ... (PERIODICAL ARTICLE)
Corporate Strategies to Structure Stock Redemptions in
Closely Held...
How does a closely-held business provide capital for future growth and additional shareholders when the older shareholders retire ... (PERIODICAL ARTICLE)
Practical tax planning for sec. 303 stock
redemptions.
Sec. 303, which permits redemptions of stock owned by estates or beneficiaries to receive capital gain, rather than ... (PERIODICAL ARTICLE)
SSVS 1: Dealing with the impact of the New Business Valuation Standards
IMAGE PHOTOGRAPH 1 IMAGE PHOTOGRAPH 2 After nearly five years of arduous work, the AICPA has issued its ... (PERIODICAL ARTICLE)
Firm-and-fixed-plan rule
reaffirmed.
The Second Circuit Court of Appeals affirmed the Tax Court's decision in a case involving Merrill Lynch. Although ... (PERIODICAL ARTICLE)
Home Loan Bank to sell bonds to buy back excess stock
The Federal Home Loan Bank of Chicago will sell $1 billion of 10-year subordinated bonds by the end ... (PERIODICAL ARTICLE)
ESOP stock redemption payment was a deductible
dividend.
In affirming a district court decision, the Ninth Circuit concluded that payments in redemption of stock held by ... (PERIODICAL ARTICLE)
Seller's continuing ties to S corp. did not
disqualify redemption...
Effectively navigating Sec. 302's requirements can avoid recharacterizing a stock redemption from a capital transaction to a dividend. (PERIODICAL ARTICLE)
Avoiding locked-in installment gains on predeath stock
redemptions.
Facts: Weaver Basket Co. (WBC), a closely held S corporation, was formerly a C corporation. The stock is ... (PERIODICAL ARTICLE)
T.D. 9035
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 602 Constructive Transfers and Transfers of ... (PERIODICAL ARTICLE)
REG-150313-01
Notice of Proposed Rulemaking and Notice of Public Hearing Redemptions Taxable as Dividends REG-150313-01 AGENCY: Internal Revenue Service ... (PERIODICAL ARTICLE)
Divorce-Related Developments: Tax Lessons
IMAGE PHOTOGRAPH 1 The courts and the IRS have been very active recently in the divorce arena. Developments ... (PERIODICAL ARTICLE)
Merle Erickson, Cases in Tax
Strategy.
MERLE ERICKSON, Cases in Tax Strategy, Second Edition (Boston, MA: Pearson Custom Publishing, 2002, pp. 95, $18.00). Cases ... (PERIODICAL ARTICLE)
Notice 2008-55
Part III. Administrative, Procedural, and Miscellaneous Auction Rate Preferred Stock-Effect of Liquidity Facilities on Equity Character SECTION 1. (PERIODICAL ARTICLE)
Treasury clarifies third-party
transfers.
Under IRC section 1041, taxpayers recognize no gain or loss on property transfers between spouses during marriage or ... (PERIODICAL ARTICLE)
Stock redemptions pursuant to divorce: be
careful.
Many closely held corporations are owned entirely by husband and wife. The corporations frequently employ both spouses and ... (PERIODICAL ARTICLE)
Tax deduction for ESOP stock
redemptions.
It has been common practice for private companies that sponsor employee stock ownership plans (ESOPs) to purchase ESOP ... (PERIODICAL ARTICLE) | |
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1-20 (of 707) related articles
Items per page
1-20 (of 707) related articles
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